The Employees' Provident Fund (EPF) Scheme, 2026 replaces the 1952 framework, moving PF administration under the Code on Social Security, 2020. Key updates include mandatory 15-day Form V consolidated returns, explicit liability rules for registered and unregistered contractors, flexible Voluntary Provident Fund (VPF) adjustments, and consolidated 3-category partial withdrawal rules with a 25% minimum balance requirement.

Employees' State Insurance Corporation (ESIC) scheme in India. It outlines the 4% total contribution rate (3.25% employer / 0.75% employee), wage ceiling thresholds of ₹21,000 for standard employees and ₹25,000 for employees with disabilities, daily wage exemption rules, and monthly payroll compliance requirements.